La función de auditoría como controladora de las transacciones con partes relacionadas


Unanue Rodríguez, Ander


The aim of this work is to analyze the audit function as a controller of transactions with related parties, hereinafter, TPR, in all non-financial companies listed on the Spanish continuous market, between 2012 and 2015. Prior to conducting the study, a review of the International Financial Reporting Standards / International Accounting Standards (IFRS) dealing with related parties was conducted. The aim has been to know what information about TPR requires disclosure of these regulations, which should allow the focus of the investigation. Unfortunately companies do not disclose all the information required by these rules, nor do they all with the same intensity when they do. For this reason, this study has chosen to collect the mandatory information to be provided on TPR contained in the annual corporate governance reports (IAGC) that companies submit to the National Securities Market Commission (CNMV).



Rodríguez Pérez, Gonzalo


IQS SM - Master’s Degree in Auditing and Management Control